臺灣博碩士論文加值系統

本研究目的在檢視臺灣金融保險業善盡企業社會責任（Corporate Social Responsibility, CSR）的情況，並探討其CSR與信用評等之關聯性。企業藉由報告書來揭露在經濟、社會和環境面向的努力成果，用以彰顯實踐社會責任的用心與決心，可藉此來衡量CSR績效。信用評等為企業綜合評估的結果，可以捕捉到CSR績效對財務和非財務資訊的影響。
因此，以全球報告書協會（Global Reporting Initiatives, GRI）發佈之綱領評比2011年至2013年臺灣金融保險業的CSR報告書來獲取CSR績效，並同時檢視其落實社會責任之情況，再進一步運用Ordered Probit Model驗證CSR績效對信用評等的影響。評估結果發現到在報告書的撰寫上，質與量皆隨時間而提升，金控的表現又比證券和保險來的好。實證結果驗證了善盡CSR的程度與信用評等呈現正向關係，CSR落實的愈好信用評等也會愈佳。

The purpose of this paper is to review the condition of corporate social responsibility (CSR) in Taiwanese finance and insurance industries, and examine the relationship between CSR and credit ratings. The function of CSR reports is to disclose ethical, legal, social and ecological information. CSR reports can show how much companies devote to CSR and be used to evaluate the performance of CSR. Credit rating is the result of composite evaluation of companies which can capture the influence of CSR on financial and nonfinancial information.
This paper establishes the performance of CSR and reviews the condition of CSR based on CSR report of Taiwanese finance and insurance industries by global reporting initiative guidelines from 2011 to 2013. Then, we use Ordered Probit Model to examine the effect of CSR’s performance on credit ratings of firms. The findings show both the quantity and quality of sustainability information are increasing. Moreover, the performance of financial holdings companies is better than that of securities and insurance companies. The empirical result shows that there is a positive relationship between CSR and credit ratings. The better CSR performance is, the higher credit rating exhibits.

論文審定書 i
誌謝 ii
摘要 iii
Abstract iv
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究架構與內容 5
第二章 企業社會責任議題相關之文獻與現況 7
第一節 企業社會責任 7
第二節 企業社會責任報告書 17
第三節 金融保險業之企業社會責任相關現況 26
第四節 企業信用評等 29
第五節 企業社會責任與信用評等之關係 33
第三章 研究方法 36
第一節 樣本來源 36
第二節 研究設計 37
第三節 變數衡量 40
第四章 實證結果分析 44
第一節 企業社會責任績效評估 44
第二節 基本統計量 47
第三節 單變量分析 48
第四節 Ordered Probit迴歸結果 49
第五節 敏感性分析 51
第五章 結論與建議 52
參考文獻 54
附錄 59

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相關網站
1.中央銀行，http://www.cbc.gov.tw/。
2.中華信用評等，http://www.taiwanratings.com/。
3.行政院主計處，http://www.dgbas.gov.tw/。
4.赤道原則，http://www.equator-principles.com/。
5.金融監督管理委員會，http://www.fsc.gov.tw/。
6.臺灣證券交易所，http://www.fsc.gov.tw/。
7.臺灣證券交易所公司治理中心，http://cgc.twse.com.tw/。